International Tax Competition: A Case for International Cooperation in Globalization

The liberalization of international financial flows and foreign direct investment has induced countries to use diverse measures to attract inflow of foreign capital and foreign direct investment, which is expected to have a positive effect on the growth of GDP and thus a positive effect on social welfare. Tax exemption, reduction of tax rate, tax holiday, or diverse subsidies are some of the most important measures used. In this paper we study international tax cooperation, i.e., countries change and especially reduce tax rate for corporate income or for asset revenues to attract inflow of foreign direct investment. Both theoretical and empirical studies have shown the sensibility of foreign direct investment decision with respect to tax rate differences between home countries and host countries. In general, more inflow of foreign direct investment can be expected if the tax rate of the home country is lower than that of foreign countries. This is the main reason for international tax cooperation. In this paper we propose a simple model to prove the sub-optimal Nash non cooperative solution in a two-country tax-competition game. The model shows that international tax cooperation can improve welfare of the participating countries. How to reach a cooperative solution for an international tax competition game (ITCG) is therefore an important issue for further discussions and studies. International institutions can play a crucial role to reach international tax cooperation or international tax harmonization.     

农药学课程教学改革的探讨

农药学作为专业基础课，其理论与实践教学改革具有重要意义。从培养学生的创新精神与实践能力出发，我们针对教材、教学方法及其实践环节等进行了一系列改革。重点是教材建设、利用多媒体等教学手段，增设综合性和设计性实验、加强实践教学，多种途径调动学生的学习积极性和主动性，提高了教学效果与学生分析和解决实际问题的能力。     

考虑环境因素下的上海世博会经济影响评价

通过对环境生态成本的分析，根据上海市2002年的投入产出表，建立了基于资源一经济一环境绿色投入产出表的绿色GDP核算方法。利用这一方法对2010年上海世博会对上海经济一环境影响进行分析研究，结果反映了上海世博会对上海的综合影响。     

Trait Expressiveness and Marital Satisfaction: The Role of Idealization Processes

This study examined the processes that underlie the association between trait expressiveness and marital satisfaction. A total of 168 newlywed couples participated in a four‐wave, 13‐year longitudinal study of marriage. Cross‐sectional and longitudinal path analyses suggested that expressiveness promotes satisfaction by leading spouses to engage in affectionate behavior and by leading them to idealize their partner. Expressive people formed idealized images of their partner because they brought out the best in their partner's behavior and because they interpreted their partner's behavior in a favorable light. The study extends previous research by showing that the benefits of trait expressiveness extend into the second decade of marriage and by providing a plausible explanation of the connections between trait expressiveness and marital satisfaction.     

A “brer rabbit” case for reverse mandated benefits

Reverse mandated benefits is a government-mandated policy that requires employees to provide their employers with benefits that workers would not provide otherwise. Of course, only those benefits would be mandated that are worth more to employers than they cost, as determined by political authorities. My case for such a policy argues that it is at least as sensible as policies mandating that employers provide benefits to their employees that would not be provided otherwise.     

Accuracy of the College Majors Finder for Three Majors

The Self-Directed Search was administered to 68 university seniors who were majoring in Chemistry/Chemical Engineering, Elementary Education, and Office Administration. Their resulting three-letter summary codes were compared with three-letter college major codes obtained from the College Majors Finder. A high degree of agreement between the two sets of codes was found for each of the three majors. Effective methods for matching people to jobs have held the interest and occupied much time for career counselors and vocational theorists since the inception of the trait-factor approach to career counseling. More recently, Holland (1985a) broadened and clarified matching procedures through the development of his typological theory of vocational choice. Just as personality types and occupational environments have been organized using Holland's framework to foster an understanding of occupational choice, Holland's theory can also be used to explain other types of choices, such as choice of a college major.     

Poverty and social trends in Russia

The article describes the socioeconomic situation of the Russian population and its dynamics in 1992. The analysis is based on series of regional sociological surveys led by the All-Russian Living Standards Research Center and on official Russian statistical data. The basic unit of analysis is the family, and hence family typology approbated both in research and in practical social work is introduced. Besides describing and discussing the growing poverty tendencies in contemporary Russia, the article also contains methodological recommendations for social policy bodies and social workers on the strategy of work in social maintenance and social support of the least secure population strata.